CPA AA題庫介紹

AA 題庫擁有超高的性價比，高達95%的相似性

我們提供的 AA 培訓資料是個性價很高的培訓資料，和正式的考試內容是非常接近的，你經過我們短期的特殊培訓可以很快的掌握IT專業知識，為你參加 AA 考試做好準備。我們承諾將盡力幫助你通過 CPA 的 AA 認證考試。

如果你選擇我們為你提供的 CPA AA 培訓資料，這將是非常划算的，因為小小的投資可以換來很大的收穫。我們的 CPA AA 考古題是IT專家團隊利用他們的經驗和知識來獲得的，滿足每位考生的需求，保證考生第一次參加 AA 考試順利的通過，我們的產品能讓考生得到更快得到更新更準確的 CPA 的 AA 考試相關資訊，它覆蓋面很大很廣，可以為很多參加IT認證考試的考生提供方便，而且準確率100%，能讓你安心的去參加考試，並通過獲得 AA 認證。

購買後，立即下載 AA 題庫 (Audit & Insurance): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

AA 學習資料的問題有提供demo，可以免費下載試用

CPA 的 AA 認證考試題庫是一個保證你一次及格的資料。這個考古題的命中率非常高，所以你只需要用這一個資料就可以通過 AA 考試。如果不相信就先試用一下。因為我們的問題有提供demo，你可以免費下載試用，用過以後你就知道 AA 考古題的品質了，這樣你不用擔心會有任何損失。

我們的 CPA 考古題具有很好的可靠性，在專業IT行業人士中有很高的聲譽。你可以通過免費下載我們提供的部分關於 CPA AA 題庫及答案作為嘗試來確定我們的可靠性，相信你會很滿意的。我對我們的產品有信心，相信很快 CPA AA 題庫及答案就會成為你的不二之選。你也會很快很順利的通過 AA 認證考試。選擇我們的 AA 題庫是明智的，它會是你想要的滿意的產品。

提供最權威，最有保證的 AA 認證題庫

有些網站在互聯網上為你提供高品質和最新的 CPA 的 AA 考試學習資料，但他們沒有任何相關的可靠保證，在這裏我要說明的是一個有核心價值的問題，所有 AA 認證考試都是非常重要的，但在個資訊化快速發展的時代，NewDumps只是其中一個，為什麼大多數人選擇我們網站，是因為我們網站所提供的考題資料一定能幫助大家通過測試，為什麼呢？因為它提供的資料都是最新的，這也是大多數考生通過實踐證明了的。

我們提供了不同培訓工具和資源來幫助考生準備 CPA 的 AA 考試，我們的學習指南包括課程，實踐的檢驗，測試引擎和部分免費PDF下載，我們的考題及答案反應了 AA 考試中的所有問題。

CPA AA 考試大綱主題:

最新的 Certified Public Accountant AA 免費考試真題：

1. Accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future.
Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern?

A) Reconciliation of interest expense with debt outstanding.
B) Review of compliance with terms of debt agreements.
C) Confirmation of bank balances.
D) Confirmation of accounts receivable from principal customers.

2. An employee of an insurance company processed a fraudulent policy loan application for an amount less than the established level requiring supervisory review. The employee then obtained the cheque and cashed it by forging the endorsement. To prevent the loan's appearance on a subsequent policyholder statement, the loan amount was transferred to a "suspense" account. Which of the following should expose this situation at the earliest date?

A) The use of pre-numbered checks which are periodically accounted for.
B) Regular reconciliation of the "suspense" account performed by an independent employee.
C) A computer report identifying unusual entries to the suspense account.
D) An annual internal audit.

3. The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The most appropriate trend analysis to indicate this potential fraud is

A) Accumulation of unpaid vacation days.
B) Automobile operating expenses by loan officer.
C) Total dollar volume of loans by loan officer.
D) Loan default rates by loan officer.

4. Hiltson Hotels is a global group of hotels. The parent company, Hiltson Holdings plc employs an internal audit function which carries out audits and investigations on the individual hotels in the group.
Which of the following could the internal audit function carry out and still operate effectively?

A) Secondment to the finance department of the Edinburgh Hiltson
B) Secondment to the accounts department of the Singapore Hiltson to cover the maternity leave of the financial controller
C) Special investigation into the profits of the New York Hiltson where the group directors suspect a fraud may have been carried out
D) Identification of risks at the proposed Nairobi Hiltson, which is due to open in nine months' time

5. The financial statements are the management's responsibility. They should therefore inform the auditors of any material subsequent events between the date of the auditor's report and the date the financial statements are issued. If, after the date of the auditor's report but before the financial statements are issued, the auditor becomes aware of a fact that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report.
In the above situation, which of the following may NOT be an appropriate action taken by the auditor?

A) Consider whether the financial statements need amendment
B) Inquire how management intends to address the matter in the financial statements
C) Issue a new audit report dated no earlier than the date of approval of the amended financial statements
D) Discuss the matter with the management

問題與答案：